Empty Property Relief

If your business property is unoccupied and unfurnished you can apply for empty property relief.  Our definition of unfurnished is cleared of all moveable items otherwise the property is being used for storage. Exceptions may relate to industrial subjects where certain plant and machinery remains.

The Empty Property Relief policy was amended at the Policy and Resources Committee on 6^th February 2024.  Amendments to the policy will take effect from 1^st October 2024.

Industrial and Non-Industrial Premises

Reliefs for Industrial and Non-Industrial premises are equalised from 1^st October 2024.  Empty premises will receive 50% relief for three months, followed by 10% thereafter until the premises are occupied. 

Until 30^th September 2024, empty Industrial premises receive full relief (100%) for six months, followed by 10% until the premises are occupied. Where a period of unoccupancy commences prior to 1^st October 2024, 100% relief will apply for the balance of the six month period, unless the premises returns to occupation, and 10% relief thereafter, until occupied.

Listed Buildings

Unoccupied listed building relief will taper from 100% to 0% over 24 months. Relief of 100% will be provided for the first twelve months of unoccupation, 50% relief for a further twelve months after which the level of relief reduces to 0%.  Where a period of unoccupancy commenced prior to 1^st October 2024 then 100% relief will apply until 30^th September 2025, followed by 50% for a further twelve months after which the level of relief reduces to 0%, unless the premises returns to occupation at an earlier date.

Inverclyde Council’s Empty Property Relief Policy is found in the Documents section. 

Page last updated: 9 February 2024